Appendix F Filing Requirements for Tax Dependents

Marital Status

Age 65 or Older or Blind

Requirements to file a return

Single

No

1.  Unearned income was more than $1,050;

2.  Earned income was more than $6,300; OR

3.  Gross income was more than the larger of:

          a.  $1,050 or

          b.  Earned income (up to $5,950 plus

               $350.   

Single

Yes

1.  Unearned income was more than $2,600 ($4,150 if 65 or older and blind);

2.  Earned income was more than $7,850 ($9,400 if 65 or older and blind); OR

3.  Gross income was more than the larger of:

          a.  $2,600 ($4,150 if 65 or older and blind

          b.  Earned income (up to $5,950) plus  $1,900 ($3,450 if 65 or older and blind).    

Married

No

1.  Dependent's gross income was at least $5 and spouse files a separate return and itemizes deductions.

2.  Dependent's unearned income was more than $1,050.

3.  Dependent's earned income was more than $6,300.

4.  Dependent's gross income was more than the larger of:

          a.  $1,050 or

          b.  Earned income (up to $5,950) plus $350.

Married

Yes

1.  Dependent's gross income was at least $5 and spouse files a separate return and itemizes deductions.

2.  Dependent's unearned income was more than $2,300 ($3,550 if 65 or older and blind)

3.  Dependent's earned income was more than $7,550 ($8,800 if 65 or older and blind)

4.  Dependent's gross income was more than the larger of:

          a.  $2,300 ($3,550 if 65 or older and blind or

          b.  Earned income (up to $5,950 plus $1,600 ($2,850 if 65 or older and blind).